Audit Plan

The County Auditor prepares an annual audit plan for review by the Board-Appointed Audit Committee and approval by the Board of Supervisors. The selected audit areas are the result of a formal risk-assessment process.  The Board of Supervisors must approve any additions, deletions, or deferrals to the approved audit plan.

Fiscal Year 2020 Internal Audit Plan

Agency Audits


  • Correctional Health Services - Clinic Services
  • Library District - Information Technology
  • Planning and Development - Information Technology
  • Planning and Development - Permitting Services
  • Public Fiduciary - Guardianship Services
  • Public Health - Information Technology
  • Real Estate Department - Asset Management
  • Recorder and Elections - Elections Readiness
  • Sheriff's Office - Detention
Countywide Audits
  • Budget Special Requests
  • Contracts - Construction and Other Contracts
  • Legal Arizona Workers Act Compliance
  • Purchase Order Governance and Controls
  • Revenues - Fines, Forfeits, and Charges for Services
  • Single Audit Reporting Compliance - Grant Subrecipients
  • Special Requests

Continuous Monitoring

  • Capital Improvement Projects
  • Cellular Device Management
  • P-Cards
  • Other Areas as Determined

Accounting Reviews

  • Agua Fria Justice Court
  • Arcadia Biltmore Justice Court
  • Country Meadows Justice Court
  • Downtown Justice Court
  • Encanto Justice Court
  • Juvenile Probation
  • Maryvale Justice Court
  • South Mountain Justice Court
  • West McDowell Justice Court
  • White Tank Justice Court

Non-Audit Reports

  • Audit Recommendations Status Report
  • Citizens Financial Condition Report
  • Countywide Risk Assessment
  • Internal Audit Department Performance Report

Prior Year Audits

Fiscal Year 2019

Agency Audits
  • Air Quality - Compliance and Enforcement
  • Clerk of the Superior Court - Fees & System User Access Management
  • Education Services - Rewarding Excellence in Instruction & Leadership (REIL) Program
  • Emergency Management - Preparedness
  • Flood Control District - Intergovernmental Agreements
  • Human Resources - Employee Benefits
  • Human Services - Workforce Development
  • Sheriff's Office - Bonds, Fines, and Court Order Processing
  • Sheriff's Office - Data Center
  • Transportation - Roadway Maintenance
Countywide Audits
  • Continuous Monitoring
  • Contracts/IGAs/Grants
  • Information Technology Risk Assessment
  • Legal Arizona Workers Act
  • Single Audit Compliance - Grant Recipients
  • Special Requests

Accounting Reviews
  • Adult Probation
  • Arrowhead Justice Court
  • Country Meadows Justice Court
  • East Mesa Justice Court
  • Gila Bend Justice Court
  • Hassayampa Justice Court
  • Manistee Justice Court
  • North Mesa Justice Court
  • North Valley Justice Court
  • West Mesa Justice Court
Non-Audit Reports
  • Annual Status Report of Audit Recommendations
  • Annual Audit Risk Assessment
  • Annual Performance Report
  • Citizens Financial Condition Report